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(1)As from the twenty-eighth day of April, nineteen hundred and thirty-one, the rate of the customs duty payable under section two of the [18 & 19 Geo. 5. c. 17.] Finance Act, 1928, on hydrocarbon oils shall be increased from fourpence per gallon to sixpence per gallon.
(2)The rate of the rebate to be allowed under subsection (3) of the said section on the delivery for home consumption of any goods other than light oils shall be increased from fourpence per gallon to sixpence per gallon.
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